Implementation Measures for Centralized Accounting Work of Township and Town Administration Accounting

In order to fully implement the Central Disciplinary Committee and the Ministry of Finance on reforming the accounting personnel management system, strengthening the management of financial funds, and supervising the role of accounting work in economic construction, in accordance with the spirit of the superior accounting management and accounting centralized accounting work conference and related requirements, draw on the county The centralized accounting operation mode of the institution's accounting, draws on the pilot work experience of the centralized accounting of township and township accounting, and specially formulates the implementation measures for the centralized accounting of the township and township organs of our county.
I. Guiding ideology and basic principles of centralized accounting work in township accounting
guiding ideology
The guiding ideology of the centralized accounting work of township and township accounting is: taking Deng Xiaoping Theory, xx comrade "xxxx" important thought and xx spirit as the pointer, conscientiously implementing the "Accounting Law", implementing the spirit of the Fourth Plenary Session of the Central Commission for Discipline Inspection and the decision of the county party committee and county government Promote the improvement of party style and clean government and the improvement of social atmosphere, earnestly strengthen the financial management and accounting supervision of township and town agencies, standardize the financial revenue and expenditure of township and village organs, manage the use of various types of financial funds, and promote the healthy and orderly development of local economic construction. Promote the establishment of streamlined, efficient, clean and pragmatic government agencies, and bring anti-corruption work to the depths.
The basic principle
The centralized accounting of township accounting should follow the following basic principles:
1. The principle of centralized management, unified account opening, and household accounting;
2. The principle of rationally arranging expenditures, effectively adjusting funds, and improving the efficiency of fund use;
3. The principle of streamlining personnel, standardizing management, simplifying procedures, and improving the quality of accounting information;
4. Correctly handle the principles of unit financial management and centralized accounting;
Second, the township accounting centralized accounting work scope
According to the requirements of the higher level, combined with the current financial management system of our county, the scope of the centralized accounting of township accounting is the party and government organs and institutions that are fully funded by the government. Specifically, it includes: township government agencies, financial offices, civil management offices, education offices, cultural stations, radio and television workstations, family planning offices, civil affairs offices, enterprise offices, family planning service stations, forestry stations, agricultural technology stations, economic management stations, water pipes, and livestock. Stations, poverty alleviation branches and other units.
The scope of funds included in the centralized accounting of township accounting has four parts: one is financial allocation, including administrative expenses, business expenses and special funds; the second is special allocation; the third is extra-budgetary funds; the fourth is other income.
Third, the basic operation mode of centralized accounting of township accounting
Accounting centralized accounting is to calculate, supervise and manage all kinds of funds included in the financial budget by the accounting center when the unit funds are used and the financial autonomy is unchanged. Strictly implement the Accounting Law and the accounting basic work. "Regulations", "Administrative Unit Accounting System", "Institutional Accounting Standards" and "Institutional Accounting System".
Township accounting centralized accounting method
The accounting center adopts the method of “centralized management, unified account opening, and household accounting” for the financial revenue and expenditure of each unit. Accounting and unit separation are unified into the accounting center management. The original unit will cancel the accounting position, cancel the bank account, its cash, transfer, exchange and other funds settlement and administrative funds, business funds, special funds for the transfer, expenditure, the receipt and payment of current payments and daily accounting, supervision, accounting statement preparation, The work of accounting file management and other work shall be handled and undertaken by the accounting and accounting center. The unit shall set up a full-time accountant to handle the account settlement and settlement business.
Township accounting centralized accounting setting
1. The accounting accounting center is open to the outside office, and the location is located in the township finance offices. The center has a director, who is in charge of accounting, auditing accounting and accounting accounting.
2. The accounting accounting center temporarily implements manual accounting. The towns and towns with the conditions permit can carry out computer accounting, and gradually transition to the full implementation of accounting business computerization.
3. The cash, transfer and remittance business shall be handled by the township credit cooperatives.
Business process of centralized accounting of township accounting
1. Capital inflow: It belongs to the financial appropriation. The financial institution shall notify the agent vault according to the implementation progress according to the annual budget of the unit and its application for appropriation. The funds shall be directly transferred to the unified account opening account of the accounting center; the special appropriation shall be allocated by the superior appropriation unit. The funds will be directly transferred to the unified accounts of the township accounting center; administrative fees and other income will be directly paid into the unified account of the accounting center by the receiving unit, and then the township financial account or the agent vault will be solved by the accounting center.
2. Use of funds: The normal expenditure of the unit includes basic salary, subsidized salary, other wages, employee welfare, social security, bursary, official expenses, equipment purchase fee, repair fee, business fee, business hospitality, other expenses. After the approval and approval by the unit, the company will directly report to the accounting center, and collect the unpaid water, electricity, post and telecommunications charges, etc., which will be reviewed by the accounting center and approved by the unit. Housing provident fund, medical insurance, pension insurance, etc., shall be implemented in accordance with the current measures.
3. Fixed assets and materials accounting management: the original fixed assets of the unit, the accounting and accounting center shall be accounted for according to the details; the materials purchased by the unit and other property materials shall be recorded by the accounting and accounting center according to the relevant original documents, and the quantity and amount shall be controlled; The unit shall establish a fixed assets and materials register, and regularly check with the accounting center to ensure that the accounts are consistent and ensure the safe, complete and effective use of all property materials.
4. Responsibilities of the unit and the accounting center
Unit Responsibilities <br> After the implementation of centralized accounting, the main task of the unit's financial management is to rationally prepare the budget, organize the income according to law, actively raise funds, and ensure the normal operation of the unit's funds; according to the budget and unit use plan and fund balance, Apply for financial allocation in a timely manner; rationally arrange the use of funds to improve the use of financial funds; verify and submit financial reports in accordance with the financial rules and administrative regulations of the administrative and institutional units, truthfully reflect the financial status of the unit and the implementation of the budget, conduct financial activities analysis; Improve the internal financial management system, control and supervise the financial activities of the unit, strengthen the management of the state-owned assets of the unit, and prevent its loss. After the centralized accounting of the accounting is carried out, the accounting work of the original unit is carried out by the accounting department, and the financial activities such as fund raising, distribution and use, and fixed asset management are organized and implemented by the unit under the leadership of the unit responsible person. The person in charge of the unit shall maintain the accounting and accounting center's performance of duties according to law, and be responsible for the authenticity and integrity of the accounting work and accounting materials of the unit.
Accountability of the accounting center
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p; 1, the accounting center should be based on the "Accounting Law", "Budget Law" and relevant laws and regulations, earnestly do a good job in accounting and supervision, timely record, calculate and report the increase and decrease of various funds of the unit and its results, to ensure The accounting information is true and complete.
2. The accounting and accounting center shall provide the balance of income and expenditure for the centralized accounting unit every ten days; provide the monthly accounting statements to the unit within 3 days after the end of each month, including the balance sheet, income and expenditure statement, expenditure schedule, etc.; Provide quarterly accounting statements to the unit within 5 days, including balance sheet, income and expenditure statement, expenditure schedule, basic number table, etc.; provide annual accounts to the unit within 10 days of the end of each year, including balance sheet, income and expenditure statement, and expenditure details. Table, schedule, statement statement or financial statement. In addition to providing the above-mentioned statements on a regular basis, according to the management needs of the accounting unit, the accounting center shall also provide relevant accounting information to the unit in due course.
3. The accounting accounting center shall assist the unit to compile the budget and do a good job in the management of financial analysis and assessment. It shall supervise the use of various funds of the unit according to law, and do a good job in the organization, filing and storage of the accounting information and computerized accounting files. .
4. The accounting center should be responsible for the responsible persons of each unit, establish a service concept, handle the relationship between service and supervision in daily work, handle the relationship between the internal financial management and centralized accounting of the unit, and handle the leadership and work with all units. The relationship of personnel.
V. Management of accounting personnel
1. Personnel source: The staff of the township accounting center selects the existing accounting professionals from the financial system. It is organized and implemented by the county finance bureau.
2. Personnel management: The accounting personnel selected by the township accounting accounting center are managed by the county finance bureau. The accounting center should establish a sound management system for accountants, clarify job responsibilities, and implement regular rotations.
3. Salary and welfare benefits: The salary and welfare benefits of the staff selected to the accounting center are implemented in accordance with the grassroots financial cadres.
4. Discipline constraints: The accounting center should formulate management methods for accounting personnel, strengthen education and training for accountants, and strictly enforce discipline. Formulate the account responsibility system for the accounting and accounting center, the management method for full-time accountants, the method for attendance of staff, the method for assessing rewards and punishments, the discipline of work, and the rules for honesty and self-discipline. It is necessary to conduct regular assessment and appraisal of the accounting and accounting center's implementation of financial policy, compliance, law and ethics, knowledge update, business capability, work performance, and clean government construction. Those who are rated as unqualified will be disqualified from accounting practice.
6. Implementation steps and organization leadership of centralized accounting work in township and township accounting
Implementation steps
1. According to the requirements of the accounting procedures for the accounting staff of the township accounting accounting center, the selection and adjustment of accounting personnel shall be submitted by the township finance office before December 20, and the personnel department of the county finance bureau shall prepare the record for the personnel department, and the accounting personnel shall be selected to conduct the pre-job business training.
2. All procedures for handling the transfer of accounting procedures shall be carried out in accordance with the requirements of the accounting transfer method on December 31, 200x, and the original bank account shall be cancelled, and the handover procedures shall be completed before the 5th of January, 200x.
3. Each accounting unit determines the accountant's accounting units. Before the transfer of accounting business, according to the actual business volume of the unit, determine a full-time accountant with certain accounting knowledge and serious and responsible work, and handle the accounting report of the unit. business.
4, officially run
On January 1st, 200x, the centralized accounting work of the township accounting centers was officially put into operation.
5. Organizational audit After the accounting units have entered the accounting center for centralized accounting, the audited accounts will be audited by the auditing department, and the auditing conclusions will be used as the official basis for accounting transfer.
Organizational leadership
The implementation of centralized accounting in townships and towns involves the adjustment of departmental interests, unit interests and the interests of accounting personnel. It has a strong policy and wide influence. It is a complex system project and must strengthen organizational leadership. The county has established the “Lin County Township Accounting Centralized Accounting Leading Group”. The team leader is served by the county party committee standing committee and the executive deputy magistrate xxx. The deputy team leader is served by the county finance bureau director xxx, the county disciplinary committee deputy secretary, and the supervisory bureau director xxx. The director of the labor bureau xxx, the director of the editorial office xx, the deputy director of the Finance Bureau xx, the director of the audit bureau xxx, the director of the accounting bureau xxx, the president of the pedestrian bank xxx, the president of the Agricultural Bank of China xxx, the director of the credit union xxx. The leading group has an office, the office is located in the county accounting bureau, and xxxx is the office director, responsible for daily affairs management. All townships and towns should also set up a township accounting centralized accounting work leading group. The team leader is the township head, and the heads of discipline inspection, finance, finance and other departments are members, and organize and coordinate the centralized accounting of township accounting. The leading group has an office, which is located in each township finance office. The director is also the director of the office. The office is responsible for the organization and implementation of the decision-making items of the leading group, and is responsible for the preparatory work for the establishment of the township accounting center. The County Finance Bureau and the Accounting Administration shall strengthen the specific guidance on the centralized accounting of township and township accounting. All departments at the county level, townships and towns must fully understand the important significance of centralized accounting, unify thinking, raise awareness, take effective measures, strengthen leadership, meticulously organize, and conscientiously implement to ensure that the county's townships and towns implement centralized accounting work smoothly.